{"id":2301,"date":"2023-03-23T18:34:16","date_gmt":"2023-03-23T09:34:16","guid":{"rendered":"https:\/\/resemom.jp\/manabi\/?p=2301"},"modified":"2026-04-03T12:43:21","modified_gmt":"2026-04-03T03:43:21","slug":"zeirishi-test-about","status":"publish","type":"post","link":"https:\/\/resemom.jp\/manabi\/zeirishi-test-about\/","title":{"rendered":"\u30102026\u5e74\u6700\u65b0\u3011\u7a0e\u7406\u58eb\u8a66\u9a13\u306e\u79d1\u76ee\u3068\u8a66\u9a13\u5185\u5bb9\u307e\u3068\u3081\uff01\u53d7\u9a13\u8cc7\u683c\u3084\u7533\u8fbc\u307f\u624b\u9806\u306f\uff1f"},"content":{"rendered":"\n<p>\u7a0e\u7406\u58eb\u306f\u3001\u4f01\u696d\u306a\u3069\u306b\u5bfe\u3057\u3066\u7a0e\u91d1\u95a2\u4fc2\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3084\u7533\u8acb\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f01\u696d\u306b\u5c5e\u3057\u305f\u308a\u500b\u4eba\u3067\u50cd\u3051\u308b\u8077\u696d\u306a\u306e\u3067\u3001\u8cc7\u683c\u3092\u53d6\u5f97\u3057\u3088\u3046\u3068\u8003\u3048\u3066\u3044\u308b\u65b9\u3082\u591a\u3044\u306e\u304c\u7279\u5fb4\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u7a0e\u7406\u58eb\u8a66\u9a13\u306f\u3001\u5408\u683c\u7387\u304c15\uff05\u301c20\uff05\u3068\u96e3\u6613\u5ea6\u306f\u9ad8\u3081\u3067\u3059\u3002\u307e\u305f\u52c9\u5f37\u6642\u9593\u306b\u3064\u3044\u3066\u3082\u30012026\u5e744\u6708\u73fe\u5728\u304b\u3089\u59cb\u3081\u305f\u3068\u3057\u3066\u30012\u5e74\u304b\u30893\u5e74\u4ee5\u4e0a\u306f\u304b\u304b\u308b\u3068\u8a00\u308f\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u8a66\u9a13\u79d1\u76ee\u3092\u628a\u63e1\u3057\u8a08\u753b\u7684\u306b\u5bfe\u7b56\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u7a0e\u7406\u58eb\u8a66\u9a13\u306e\u79d1\u76ee\u3068\u5185\u5bb9\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u4eca\u5f8c\u3001\u7a0e\u7406\u58eb\u306e\u8cc7\u683c\u3092\u53d6\u5f97\u3057\u3088\u3046\u3068\u8003\u3048\u3066\u3044\u308b\u65b9\u306f\u3001\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"has-border -border01\"><strong><span class=\"swl-marker mark_green\">\u8a66\u9a13\u306e\u5927\u307e\u304b\u306a\u69cb\u6210<br><\/span><\/strong>\u30fb<a href=\"https:\/\/www.nta.go.jp\/taxes\/zeirishi\/zeirishishiken\/zeirishi.htm\">\u7a0e\u7406\u58eb\u8a66\u9a13<\/a>\u306f\u3001\u4f1a\u8a08\u5b66\u306b\u5c5e\u3059\u308b\u79d1\u76ee\u3068\u7a0e\u6cd5\u306b\u95a2\u3059\u308b\u79d1\u76ee\u306e\u53d7\u9a13\u304c\u5fc5\u8981<br>\u30fb\u5408\u8a085\u79d1\u76ee\u306e\u5408\u683c\u304c\u5fc5\u8981\u3067\u3001\u53d7\u9a13\u8005\u306f5\u79d1\u76ee\u3059\u3079\u3066\u3092\u4e00\u5ea6\u306b\u5408\u683c\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044<br>\u30fb\u7d2f\u8a085\u79d1\u76ee\u5408\u683c\u3067\u304d\u308c\u3070\u3001\u7a0e\u7406\u58eb\u8a66\u9a13\u306b\u5408\u683c<\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p><strong><span class=\"swl-marker mark_green\">\u79d1\u76ee\u4e00\u89a7<\/span><\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table td_to_th_ sp_block_ min_width30_\"><table><tbody style=\"--tbody-th-color--bg:var(--color_main);--tbody-th-color--txt:var(--swl-text_color--white)\"><tr><td>\u5fc5\u4fee\u79d1\u76ee<\/td><td>\u7c3f\u8a18\u8ad6\u3001\u8ca1\u52d9\u8af8\u8868\u8ad6<\/td><\/tr><tr><td>\u9078\u629e\u5fc5\u4fee\u79d1\u76ee<\/td><td>\u6240\u5f97\u7a0e\u6cd5\u3001\u6cd5\u4eba\u7a0e\u6cd5<\/td><\/tr><tr><td>\u9078\u629e\u79d1\u76ee<\/td><td>\u76f8\u7d9a\u7a0e\u6cd5\u3001\u6d88\u8cbb\u7a0e\u6cd5\u53c8\u306f\u9152\u7a0e\u6cd5\u3001\u56fd\u7a0e\u5fb4\u53ce\u6cd5\u3001\u4f4f\u6c11\u7a0e\u53c8\u306f\u4e8b\u696d\u7a0e\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\uff08\u6240\u5f97\u7a0e\u6cd5\u53c8\u306f\u6cd5\u4eba\u7a0e\u6cd5\u306e\u3044\u305a\u308c\u304b1\u79d1\u76ee\u306f\u5fc5\u305a\u9078\u629e\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div><\/div>\n\n\n\n<p class=\"has-border -border01\"><strong><span class=\"swl-marker mark_green\">\u7a0e\u7406\u58eb\u8a66\u9a13\u306e\u7279\u5fb4<br><\/span><\/strong>\u30fb\u79d1\u76ee\u5408\u683c\u5236\u5ea6\u3092\u63a1\u7528<br>\u30fb\u5b98\u5831\u5408\u683c\u306b\u3088\u3063\u3066\u3001\u7a0e\u7406\u58eb\u8a66\u9a13\u3092\u5408\u683c\u3057\u305f\u3068\u6271\u308f\u308c\u308b<br>\u30fb\u81ea\u5206\u3067\u7a0e\u91d1\u306e\u79d1\u76ee\u3092\u81ea\u7531\u306b\u9078\u3079\u3089\u308c\u308b<\/p>\n\n\n\n<div class=\"wp-block-group has-border -border01\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"has-text-align-left\"><span class=\"swl-marker mark_orange\"><strong>\u7a0e\u7406\u58eb\u8a66\u9a13\u6982\u8981<\/strong><\/span><\/p>\n\n\n\n<p><span class=\"swl-marker mark_orange\"><strong>\u25a0\u79d1\u76ee<br><\/strong><\/span>\u7c3f\u8a18\u8ad6\u3001\u8ca1\u52d9\u8af8\u8868\u8ad6\u3001\u6240\u5f97\u7a0e\u6cd5\u3001\u6cd5\u4eba\u7a0e\u6cd5\u3001\u76f8\u7d9a\u7a0e\u6cd5\u3001\u6d88\u8cbb\u7a0e\u6cd5\u53c8\u306f\u9152\u7a0e\u6cd5\u3001\u56fd\u7a0e\u5fb4\u53ce\u6cd5\u3001\u4f4f\u6c11\u7a0e\u53c8\u306f\u4e8b\u696d\u7a0e\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/p>\n\n\n\n<p><span class=\"swl-marker mark_orange\"><strong>\u25a0\u56de\u7b54\u5f62\u5f0f<br><\/strong><\/span>\u7b46\u8a18\u3068\u30de\u30fc\u30af\u30b7\u30fc\u30c8\u6df7\u5408\uff08\u8a08\u7b97\u554f\u984c\u306b\u5bfe\u3059\u308b\u89e3\u7b54\u3084\u4ed5\u8a33\u306e\u554f\u984c\u306f\u7b46\u8a18\u3002\u7528\u8a9e\u306e\u554f\u984c\u3084\u4e26\u3073\u66ff\u3048\u306f\u30de\u30fc\u30af\u30b7\u30fc\u30c8\u3082\u3057\u304f\u306f\u9078\u629e\u5f0f\u3002\uff09<\/p>\n\n\n\n<p><strong><span class=\"swl-marker mark_orange\">\u25a0\u554f\u308f\u308c\u308b\u529b<br><\/span><\/strong>\u6b63\u78ba\u304b\u3064\u7d20\u65e9\u3044\u8a08\u7b97\u80fd\u529b\u3001\u6642\u9593\u5185\u306b\u89e3\u3051\u308b\u554f\u984c\u3092\u898b\u6975\u3081\u308b\u4e8b\u52d9\u51e6\u7406\u80fd\u529b\u3001\u304a\u91d1\u306e\u6d41\u308c\u3092\u8aad\u3080\u529b\uff08\u7a0e\u91d1\u304c\u767a\u751f\u3059\u308b\u9806\u756a\uff09<\/p>\n\n\n\n<p><strong><span class=\"swl-marker mark_orange\">\u25a0\u6240\u611f<br><\/span><\/strong>\u7a0e\u7406\u58eb\u8a66\u9a13\u306b\u5408\u683c\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u6570\u5e74\u304b\u304b\u308b\u4eba\u3082\u591a\u3044\u3067\u3059\u3002\u4e00\u5ea6\u3067\u3059\u3079\u3066\u306e\u79d1\u76ee\u306b\u5408\u683c\u3059\u308b\u5fc5\u8981\u306f\u306a\u304f\u3001\u8907\u6570\u56de\u306e\u8a66\u9a13\u3067\u5fc5\u8981\u306a\u79d1\u76ee\u306b\u5408\u683c\u3067\u304d\u308c\u3070\u7a0e\u7406\u58eb\u306b\u306a\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u7a0e\u7406\u58eb\u3068\u3057\u3066\u767b\u9332\u3055\u308c\u308b\u305f\u3081\u306b\u306f\u30012\u301c3\u5e74\u306e\u5b9f\u52d9\u7d4c\u9a13\u304c\u5fc5\u8981\u306a\u305f\u3081\u3001\u5408\u683c\u3059\u308c\u3070\u826f\u3044\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u5408\u683c\u57fa\u6e96\u70b9\u306f6\u5272\u306e\u305f\u3081\u3001\u5e74\u306b\u3088\u3063\u3066\u8a66\u9a13\u306e\u96e3\u6613\u5ea6\u304c\u5909\u308f\u308c\u3070\u5408\u683c\u7387\u306f\u5927\u304d\u304f\u5909\u5316\u3059\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u6700\u65b0\uff01\u7a0e\u7406\u58eb\u8a66\u9a13\u306b\u3064\u3044\u3066<\/h2>\n\n\n\n<p>\u6700\u521d\u306b\u3001\u7a0e\u7406\u58eb\u8a66\u9a13\u306e\u65e5\u7a0b\u3068\u7533\u8fbc\u65e5\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u52b9\u7387\u3088\u304f\u52c9\u5f37\u3059\u308b\u305f\u3081\u306b\u3082\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u7acb\u3066\u3066\u3001\u65e9\u3081\u306b\u5bfe\u7b56\u3092\u9032\u3081\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n<div class=\"p-blogParts post_content\" data-partsID=\"46381\">\n<figure class=\"wp-block-table is-style-regular td_to_th_ sp_block_\"><table><tbody style=\"--tbody-th-color--bg:var(--color_main);--tbody-th-color--txt:var(--swl-text_color--white)\"><tr><td class=\"has-text-align-center\" data-align=\"center\">\u53d7\u9a13\u7533\u8fbc\u7528\u7d19\u306e\u4ea4\u4ed8<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u4ee4\u548c7\u5e744\u67087\u65e5(\u6708)\uff5e \u4ee4\u548c7\u5e745\u67089\u65e5(\u91d1)<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u53d7\u9a13\u7533\u8fbc\u53d7\u4ed8<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u4ee4\u548c7\u5e744\u670821\u65e5(\u6708)\uff5e5\u67089\u65e5(\u91d1)<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u8a66\u9a13\u65e5<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u4ee4\u548c7\u5e748\u67085\u65e5(\u706b)\u301c8\u67087\u65e5(\u6728)<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u5408\u683c\u767a\u8868<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u4ee4\u548c7\u5e7411\u670828\u65e5(\u91d1)<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/zeirishi\/zeirishishiken\/zeirishi.htm\">\u56fd\u7a0e\u5e81 \u7a0e\u7406\u58eb\u8a66\u9a13<\/a><\/figcaption><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\">\u7a0e\u7406\u58eb\u306e\u8a66\u9a13\u5185\u5bb9\u30fb\u5f62\u5f0f<\/h2>\n\n\n\n<p>\u7a0e\u7406\u58eb\u8a66\u9a13\u306b\u304a\u3051\u308b\u5f62\u5f0f\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b3\u3064\u306e\u5f62\u5f0f\u306b\u5206\u304b\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_pen has-border 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is-style-icon_pen\">\u56fd\u7a0e\u79d1\u76ee\uff1a\u6240\u5f97\u7a0e\u6cd5\u3001\u6cd5\u4eba\u7a0e\u6cd5\u3001\u76f8\u7d9a\u7a0e\u6cd5\u3001\u6d88\u8cbb\u7a0e\u6cd5\u53c8\u306f\u9152\u7a0e\u6cd5\u3001\u56fd\u7a0e\u5fb4\u53ce\u6cd5<br>\u56de\u7b54\u5f62\u5f0f\uff1a\u7b46\u8a18\u3068\u30de\u30fc\u30af\u30b7\u30fc\u30c8\u6df7\u5408<br>\u5b9f\u969b\u306b\u4f7f\u308f\u308c\u308b\u696d\u52d9\uff1a\u4f01\u696d\u3084\u500b\u4eba\u304c\u56fd\u306b\u7a0e\u91d1\u3092\u6255\u3046\u3068\u304d\u306e\u8a08\u7b97\u3092\u4ee3\u7406\u3067\u884c\u3046\u3001\u30d3\u30b8\u30cd\u30b9\u3067\u6b63\u3057\u304f\u7a0e\u91d1\u306e\u8a08\u7b97\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306e\u78ba\u8a8d\uff08\u81ea\u5df1\u76e3\u67fb\uff09<br>\u554f\u308f\u308c\u308b\u529b\uff1a\u81a8\u5927\u306a\u77e5\u8b58\u3084\u7406\u8ad6\u306e\u6697\u8a18\u3068\u7406\u89e3\u3001<\/p>\n\n\n\n<p class=\"has-border -border04 is-style-icon_pen\">\u5730\u65b9\u7a0e\u79d1\u76ee\uff1a\u4f4f\u6c11\u7a0e\u53c8\u306f\u4e8b\u696d\u7a0e\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e<br>\u56de\u7b54\u5f62\u5f0f\uff1a\u7b46\u8a18\u3068\u30de\u30fc\u30af\u30b7\u30fc\u30c8\u6df7\u5408<br>\u5b9f\u969b\u306b\u4f7f\u308f\u308c\u308b\u696d\u52d9\uff1a\u500b\u4eba\u3084\u4f01\u696d\u304c\u770c\u3084\u5e02\u306a\u3069\u306b\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\u3068\u304d\u306e\u4ee3\u7406\u3067\u8a08\u7b97<br>\u554f\u308f\u308c\u308b\u529b\uff1a\u304a\u91d1\u306e\u6d41\u308c\u3092\u8aad\u3080\u529b\u3001\u6642\u9593\u5185\u306b\u89e3\u3051\u308b\u554f\u984c\u3092\u898b\u6975\u3081\u308b\u4e8b\u52d9\u51e6\u7406\u80fd\u529b<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7a0e\u7406\u58eb\u8a66\u9a13\u306e\u96e3\u6613\u5ea6\u30fb\u5408\u683c\u7387<\/h3>\n\n\n\n<p>\u7a0e\u7406\u58eb\u8a66\u9a13\u306e\u5408\u683c\u7387\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular td_to_th_ is-all-centered\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u5e74\u5ea6<\/strong><\/th><th>\u53d7\u9a13\u8005\u6570\uff08\u4eba\uff09<\/th><th>\u5408\u683c\u8005\u6570\uff08\u4eba\uff09<\/th><th>\u5408\u683c\u7387\uff08%\uff09<\/th><\/tr><\/thead><tbody style=\"--tbody-th-color--bg:var(--color_main_thin);--tbody-th-color--txt:var(--swl-text_color--black)\"><tr><td>2024\u5e74<\/td><td>34,757<\/td><td>5,762<\/td><td>16.6<\/td><\/tr><tr><td>2023\u5e74<\/td><td>32,893<\/td><td>7,125<\/td><td>21.7<\/td><\/tr><tr><td>2022\u5e74<\/td><td>28,853<\/td><td>5,626<\/td><td>19.5<\/td><\/tr><tr><td>2021\u5e74<\/td><td>27,299<\/td><td>5,139<\/td><td>18.8<\/td><\/tr><tr><td>2020\u5e74<\/td><td>26,673<\/td><td>5,402<\/td><td>20.3<\/td><\/tr><tr><td>2019\u5e74<\/td><td>29,779<\/td><td>5,388<\/td><td>18.1<\/td><\/tr><tr><td>2018\u5e74<\/td><td>30,850<\/td><td>4,716<\/td><td>15.3<\/td><\/tr><tr><td>2017\u5e74<\/td><td>32,974<\/td><td>6,634<\/td><td>20.1<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/zeirishi\/zeirishishiken\/zeirishi.htm\">\u56fd\u7a0e\u5e81<\/a><\/figcaption><\/figure>\n\n\n\n<p>\u307e\u305f\u5404\u79d1\u76ee\u306e\u5408\u683c\u7387\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n<div class=\"c-scrollHint\"><span>\u30b9\u30af\u30ed\u30fc\u30eb\u3067\u304d\u307e\u3059 <i class=\"icon-more_arrow\"><\/i><\/span><\/div>\n<figure data-table-scrollable=\"both\" class=\"wp-block-table is-style-regular td_to_th_ is-all-centered\"><table style=\"--table-width:1000px;\" class=\"has-fixed-layout\"><thead><tr><th><\/th><th>2019\u5e74<\/th><th>2020\u5e74<\/th><th>2021\u5e74<\/th><th>2022\u5e74<\/th><th>2023\u5e74<\/th><\/tr><\/thead><tbody style=\"--tbody-th-color--bg:var(--color_main_thin);--tbody-th-color--txt:var(--swl-text_color--black)\"><tr><td>\u7c3f\u8a18\u8ad6<\/td><td>17.4%<\/td><td>22.6%<\/td><td>17.0%<\/td><td>23.0%<\/td><td>17.4%<\/td><\/tr><tr><td>\u8ca1\u52d9\u8af8\u8868\u8ad6<\/td><td>18.9%<\/td><td>19.0%<\/td><td>23.9%<\/td><td>14.8%<\/td><td>28.1%<\/td><\/tr><tr><td>\u6240\u5f97\u7a0e\u6cd5<\/td><td>12.8%<\/td><td>12.0%<\/td><td>12.6%<\/td><td>14.1%<\/td><td>13.8%<\/td><\/tr><tr><td>\u6cd5\u4eba\u7a0e\u6cd5<\/td><td>14.7%<\/td><td>16.1%<\/td><td>12.8%<\/td><td>12.3%<\/td><td>14.0%<\/td><\/tr><tr><td>\u76f8\u7d9a\u7a0e\u6cd5<\/td><td>11.7%<\/td><td>10.6%<\/td><td>12.8%<\/td><td>14.2%<\/td><td>11.6%<\/td><\/tr><tr><td>\u6d88\u8cbb\u7a0e\u6cd5<\/td><td>11.9%<\/td><td>12.5%<\/td><td>11.9%<\/td><td>11.4%<\/td><td>11.9%<\/td><\/tr><tr><td>\u9152\u7a0e\u6cd5<\/td><td>12.4%<\/td><td>14.0%<\/td><td>13.0%<\/td><td>13.2%<\/td><td>12.7%<\/td><\/tr><tr><td>\u56fd\u7a0e\u5fb4\u53ce\u6cd5<\/td><td>12.7%<\/td><td>12.2%<\/td><td>14.0%<\/td><td>13.8%<\/td><td>13.9%<\/td><\/tr><tr><td>\u4f4f\u6c11\u7a0e<\/td><td>19.0%<\/td><td>18.1%<\/td><td>13.0%<\/td><td>17.2%<\/td><td>14.7%<\/td><\/tr><tr><td>\u4e8b\u696d\u7a0e<\/td><td>14.8%<\/td><td>13.1%<\/td><td>13.0%<\/td><td>14.1%<\/td><td>16.4%<\/td><\/tr><tr><td>\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/td><td>13.7%<\/td><td>14.0%<\/td><td>14.0%<\/td><td>18.4%<\/td><td>17.3%<\/td><\/tr><tr><td>\u5408\u8a08<\/td><td>15.5%<\/td><td>17.3%<\/td><td>17.0%<\/td><td>16.7%<\/td><td>18.8%<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/zeirishi\/zeirishishiken\/zeirishi.htm\">\u56fd\u7a0e\u5e81<\/a><\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u7a0e\u7406\u58eb\u8a66\u9a13\u306e\u53d7\u9a13\u8cc7\u683c\u306b\u3064\u3044\u3066<\/h2>\n\n\n\n<p>\u7a0e\u7406\u58eb\u306e\u53d7\u9a13\u8cc7\u683c\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5927\u5b66\u3001\u77ed\u5927\u53c8\u306f\u9ad8\u7b49\u5c02\u9580\u5b66\u6821\u3092\u5352\u696d\u3057\u305f\u8005\u3067\u3001\u793e\u4f1a\u79d1\u5b66\u306b\u5c5e\u3059\u308b\u79d1\u76ee(\u203b1)\u30921\u79d1\u76ee\u4ee5\u4e0a\u5c65\u4fee\u3057\u305f\u8005<\/li>\n\n\n\n<li>\u5927\u5b663\u5e74\u6b21\u4ee5\u4e0a\u3067\u3001\u793e\u4f1a\u79d1\u5b66\u306b\u5c5e\u3059\u308b\u79d1\u76ee(\u203b1)\u30921\u79d1\u76ee\u4ee5\u4e0a\u542b\u308062\u5358\u4f4d\u4ee5\u4e0a\u3092\u53d6\u5f97\u3057\u305f\u8005<\/li>\n\n\n\n<li>\u4e00\u5b9a\u306e\u5c02\u4fee\u5b66\u6821\u306e\u5c02\u9580\u8ab2\u7a0b(\u203b2)\u3092\u4fee\u4e86\u3057\u305f\u8005\u3067\u3001\u793e\u4f1a\u79d1\u5b66\u306b\u5c5e\u3059\u308b\u79d1\u76ee(\u203b1)\u30921\u79d1\u76ee\u4ee5\u4e0a\u5c65\u4fee\u3057\u305f\u8005<\/li>\n\n\n\n<li>\u53f8\u6cd5\u8a66\u9a13\u5408\u683c\u8005<\/li>\n\n\n\n<li>\u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13\u306e\u77ed\u7b54\u5f0f\u8a66\u9a13\u306b\u5408\u683c\u3057\u305f\u8005(\u203b3)<\/li>\n\n\n\n<li>\u65e5\u5546\u7c3f\u8a18\u691c\u5b9a1\u7d1a\u5408\u683c\u8005<\/li>\n\n\n\n<li>\u5168\u7d4c\u7c3f\u8a18\u691c\u5b9a\u4e0a\u7d1a\u5408\u683c\u8005<\/li>\n\n\n\n<li>\u6cd5\u4eba\u53c8\u306f\u4e8b\u696d\u884c\u3046\u500b\u4eba\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u4e8b\u52d9(\u203b4)\u306b2\u5e74\u4ee5\u4e0a(\u203b5)\u5f93\u4e8b\u3057\u305f\u8005<\/li>\n\n\n\n<li>\u9280\u884c\u3001\u4fe1\u8a17\u4f1a\u793e\u3001\u4fdd\u967a\u4f1a\u793e\u7b49\u306b\u304a\u3044\u3066\u3001\u8cc7\u91d1\u306e\u8cb8\u4ed8\u3051\u30fb\u904b\u7528\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u306b2\u5e74\u4ee5\u4e0a(\u203b5)\u5f93\u4e8b\u3057\u305f\u8005<\/li>\n\n\n\n<li>\u7a0e\u7406\u58eb\u30fb\u5f01\u8b77\u58eb\u30fb\u516c\u8a8d\u4f1a\u8a08\u58eb\u7b49\u306e\u696d\u52d9\u306e\u88dc\u52a9\u4e8b\u52d9\u306b2\u5e74\u4ee5\u4e0a(\u203b5)\u5f93\u4e8b\u3057\u305f\u8005<\/li>\n<\/ul>\n\n\n\n<p class=\"has-small-font-size\">\u203b1\u3000\u300c\u793e\u4f1a\u79d1\u5b66\u306b\u5c5e\u3059\u308b\u79d1\u76ee\u300d\u306b\u306f\u3001\u6539\u6b63\u524d\uff08\u4ee4\u548c\uff14\u5e74\u5ea6\u306e\u7a0e\u7406\u58eb\u8a66\u9a13\u4ee5\u524d\uff09\u306e\u300c\u6cd5\u5f8b\u5b66\u306b\u5c5e\u3059\u308b\u79d1\u76ee\u300d\u306b\u8a72\u5f53\u3057\u3066\u3044\u305f\u3001\u6cd5\u5b66\u3001\u6cd5\u5f8b\u6982\u8ad6\u3001\u65e5\u672c\u56fd\u61b2\u6cd5\u3001\u6c11\u6cd5\u3001\u5211\u6cd5\u3001\u5546\u6cd5\u3001\u884c\u653f\u6cd5\u3001\u52b4\u50cd\u6cd5\u3001\u56fd\u969b\u6cd5\u7b49\u3001\u307e\u305f\u3001\u300c\u7d4c\u6e08\u5b66\u306b\u5c5e\u3059\u308b\u79d1\u76ee\u300d\u306b\u8a72\u5f53\u3057\u3066\u3044\u305f\u3001\uff08\u30de\u30af\u30ed\u53c8\u306f\u30df\u30af\u30ed\uff09\u7d4c\u6e08\u5b66\u3001\u7d4c\u55b6\u5b66\u3001\u7d4c\u6e08\u539f\u8ad6\u3001\u7d4c\u6e08\u653f\u7b56\u3001\u7d4c\u6e08\u5b66\u53f2\u3001\u8ca1\u653f\u5b66\u3001\u56fd\u969b\u7d4c\u6e08\u8ad6\u3001\u91d1\u878d\u8ad6\u3001\u8cbf\u6613\u8ad6\u3001\u4f1a\u8a08\u5b66\u3001\u7c3f\u8a18\u5b66\u3001\u5546\u54c1\u5b66\u3001\u8fb2\u696d\u7d4c\u6e08\u3001\u5de5\u696d\u7d4c\u6e08\u7b49\u306e\u79d1\u76ee\u306e\u307b\u304b\u3001\u6587\u7cfb\u5b66\u90e8\u30fb\u7406\u7cfb\u5b66\u90e8\u3092\u554f\u308f\u305a\u3001\u591a\u304f\u306e\u5b66\u751f\u306b\u5c65\u4fee\u306e\u6a5f\u4f1a\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3001\u793e\u4f1a\u5b66\u3001\u653f\u6cbb\u5b66\u3001\u884c\u653f\u5b66\u3001\u653f\u7b56\u5b66\u3001\u30d3\u30b8\u30cd\u30b9\u5b66\u3001\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u5b66\u3001\u6559\u80b2\u5b66\u3001\u798f\u7949\u5b66\u3001\u5fc3\u7406\u5b66\u3001\u7d71\u8a08\u5b66\u7b49\u306e\u79d1\u76ee\u304c\u8a72\u5f53<br>\u203b2\u3000\u4e00\u5b9a\u306e\u5c02\u4fee\u5b66\u6821\u306e\u5c02\u9580\u8ab2\u7a0b\u3068\u306f\u30011\u4fee\u696d\u5e74\u9650\u304c2\u5e74\u4ee5\u4e0a2\u8ab2\u7a0b\u306e\u4fee\u4e86\u306b\u5fc5\u8981\u306a\u7dcf\u6388\u696d\u6642\u9593\u6570\u304c1700\u6642\u9593\u4ee5\u4e0a\u3067\u3042\u308b\u3082\u306e<br>\u203b3\u3000\u5e73\u621018\u5e74\u5ea6\u4ee5\u964d\u306e\u5408\u683c\u8005\u306b\u9650\u308b<br>\u203b4\u3000\u8907\u5f0f\u7c3f\u8a18\u306b\u3088\u308b\u4ed5\u8a33\u3001\u6c7a\u7b97\u3001\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u4e8b\u52d9\u7b49<br>\u203b5\u3000\u7570\u306a\u308b\u52e4\u52d9\u5148\u7b49\u3092\u901a\u7b97\u3057\u30662\u5e74\u4ee5\u4e0a<\/p>\n\n\n\n<p class=\"has-text-align-center\">\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/zeirishi\/zeirishishiken\/shikaku\/shikaku.htm\">\u56fd\u7a0e\u5e81<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u7a0e\u7406\u58eb\u8a66\u9a13\u306e\u5fc5\u9808\u79d1\u76ee\u3092\u5206\u6790\u3057\u3066\u307f\u305f<\/h2>\n\n\n\n<p>\u7a0e\u7406\u58eb\u8a66\u9a13\u306e\u5fc5\u9808\u79d1\u76ee\u306f\u7c3f\u8a18\u8ad6\u3068\u8ca1\u52d9\u8af8\u8868\u8ad6\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5fc5\u9808\u79d1\u76ee\u2460 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class=\"wp-block-heading\">\u5fc5\u9808\u79d1\u76ee\u2461 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class=\"wp-block-group is-style-crease\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p><strong><span class=\"swl-marker mark_orange\">\u30fc\u30e1\u30ea\u30c3\u30c8\u30fc<br><\/span><\/strong>\u30fb\u52c9\u5f37\u91cf\u304c\u5c11\u306a\u3044\u305f\u3081\u77ed\u671f\u3067\u5408\u683c\u3092\u76ee\u6307\u305b\u308b<br>\u30fb\u8a08\u7b97\u554f\u984c\u304c\u591a\u3081\u306e\u305f\u3081\u3001\u6570\u5b66\u304c\u5f97\u610f\u306a\u4eba\u306b\u6709\u5229<\/p>\n\n\n\n<p><strong><span class=\"swl-marker mark_blue\">\u30fc\u30c7\u30e1\u30ea\u30c3\u30c8\u30fc<br><\/span><\/strong>\u30fb\u53d7\u9a13\u8005\u306e\u30ec\u30d9\u30eb\u304c\u9ad8\u304f\u3001\u5408\u683c\u6700\u4f4e\u30e9\u30a4\u30f3\u304c9\u5272\u4ee5\u4e0a\u3060\u3063\u305f\u3068\u304d\u3082\u3042\u308b<br>\u30fb\u9152\u7a0e\u306f\u904e\u53bb\u306b\u5ec3\u6b62\u3092\u691c\u8a0e\u3057\u305f\u79d1\u76ee\u306e\u305f\u3081\u3001\u4eca\u5f8c\u7121\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u9078\u629e\u79d1\u76ee\u2462 \u56fd\u7a0e\u5fb4\u53ce\u6cd5<\/h3>\n\n\n\n<p>\u56fd\u7a0e\u5fb4\u53ce\u6cd5\u306f\u3001\u56fd\u7a0e\u3092\u6ede\u7d0d\u3057\u305f\u4eba\u306b\u5bfe\u3059\u308b\u51e6\u5206\u3084\u624b\u7d9a\u304d\u306e\u57f7\u884c\u306b\u3064\u3044\u3066\u5b9a\u3081\u305f\u6cd5\u5f8b\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u56fd\u7a0e\u306b\u306f\u4e0b\u8a18\u306e\u7a0e\u91d1\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6240\u5f97\u7a0e<\/li>\n\n\n\n<li>\u6cd5\u4eba\u7a0e<\/li>\n\n\n\n<li>\u95a2\u7a0e<\/li>\n<\/ul>\n\n\n\n<p>\u8a66\u9a13\u3067\u306f\u6761\u6587\u3084\u5b66\u7fd2\u9805\u76ee\u304c\u5c11\u306a\u3044\u305f\u3081\u3001\u53d7\u9a13\u8005\u6570\u304c\u6bd4\u8f03\u7684\u591a\u3044\u79d1\u76ee\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u8a08\u7b97\u554f\u984c\u304c\u6bd4\u8f03\u7684\u5c11\u306a\u304f\u3001\u7406\u8ad6\u3084\u6697\u8a18\u304c\u591a\u3044\u305f\u3081\u3001\u6570\u5b66\u304c\u82e6\u624b\u306a\u4eba\u304c\u53d7\u9a13\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group is-style-crease\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p><strong><span class=\"swl-marker mark_orange\">\u30fc\u30e1\u30ea\u30c3\u30c8\u30fc<br><\/span><\/strong>\u30fb\u30df\u30cb\u7a0e\u6cd5\u306e\u4e2d\u3067\u306f\u4eba\u6c17\u306e\u3042\u308a\u3001\u53d7\u9a13\u8005\u6570\u304c\u6bd4\u8f03\u7684\u591a\u3044\u79d1\u76ee<br>\u30fb\u8a08\u7b97\u554f\u984c\u304c\u307b\u3068\u3093\u3069\u51fa\u984c\u3055\u308c\u305a\u3001\u7406\u8ad6\u554f\u984c\u304c\u30e1\u30a4\u30f3\u306e\u305f\u3081\u6697\u8a18\u304c\u5f97\u610f\u306a\u4eba\u306b\u6709\u5229<\/p>\n\n\n\n<p><strong><span class=\"swl-marker mark_blue\">\u30fc\u30c7\u30e1\u30ea\u30c3\u30c8\u30fc<br><\/span><\/strong>\u30fb\u4e00\u3064\u306e\u30df\u30b9\u304c\u8a31\u3055\u308c\u306a\u3044<br>\u30fb\u53d7\u9a13\u8005\u304c\u591a\u304f\u7af6\u4e89\u7387\u3082\u975e\u5e38\u306b\u9ad8\u3044<\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u9078\u629e\u79d1\u76ee\u2463 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mark_orange\">\u30fc\u30e1\u30ea\u30c3\u30c8\u30fc<br><\/span><\/strong>\u30fb\u7a0e\u7406\u58eb\u3068\u3057\u3066\u72ec\u7acb\u3059\u308b\u3068\u304d\u306b\u5f79\u306b\u7acb\u3064\u77e5\u8b58\u304c\u591a\u3044<br>\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u304c\u5897\u3048\u3066\u3044\u308b\u4e16\u306e\u4e2d\u306e\u305f\u3081\u3001\u76f8\u8ac7\u6848\u4ef6\u304c\u591a\u3044<\/p>\n\n\n\n<p><strong><span class=\"swl-marker mark_blue\">\u30fc\u30c7\u30e1\u30ea\u30c3\u30c8\u30fc<br><\/span><\/strong>\u30fb\u307b\u304b\u306e\u9078\u629e\u79d1\u76ee\u3088\u308a\u3082\u52c9\u5f37\u304c\u5fc5\u8981<\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u9078\u629e\u79d1\u76ee\u2464 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class=\"wp-block-group is-style-crease\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p><strong><span class=\"swl-marker mark_orange\">\u30fc\u30e1\u30ea\u30c3\u30c8\u30fc<br><\/span><\/strong>\u30fb\u8a66\u9a13\u5bfe\u7b56\u304c\u7c21\u5358<br>\u30fb\u5b66\u7fd2\u91cf\u304c\u5c11\u306a\u304f\u30011\u5e74\u76ee\u3067\u5408\u683c\u3082\u53ef\u80fd<\/p>\n\n\n\n<p><strong><span class=\"swl-marker mark_blue\">\u30fc\u30c7\u30e1\u30ea\u30c3\u30c8\u30fc<br><\/span><\/strong>\u30fb\u4e0d\u52d5\u7523\u3092\u6301\u3063\u305f\u3053\u3068\u306e\u306a\u3044\u4eba\u306b\u306f\u96e3\u3057\u3044<br>\u30fb\u5c06\u6765\u7684\u306b\u306f\u7a0e\u7406\u58eb\u8a66\u9a13\u79d1\u76ee\u304b\u3089\u9664\u5916\u3055\u308c\u308b\u53ef\u80fd\u6027\u3042\u308a<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u7a0e\u7406\u58eb\u8a66\u9a13\u306b\u304a\u3051\u308b\u5404\u79d1\u76ee\u306e \u52c9\u5f37\u6642\u9593\u306b\u3064\u3044\u3066<\/h2>\n\n\n\n<p>\u5404\u79d1\u76ee\u306e\u52c9\u5f37\u6642\u9593\u306e\u76ee\u5b89\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table class=\"has-fixed-layout\"><thead><tr><th>\u79d1\u76ee<\/th><th>\u7a2e\u5225<\/th><th>\u52c9\u5f37\u6642\u9593\uff08\u76ee\u5b89\uff09<\/th><\/tr><\/thead><tbody style=\"--tbody-th-color--bg:var(--color_main_thin);--tbody-th-color--txt:var(--swl-text_color--black)\"><tr><th>\u7c3f\u8a18\u8ad6<\/th><td>\u5fc5\u4fee<\/td><td>450\uff5e500\u6642\u9593<\/td><\/tr><tr><th>\u8ca1\u52d9\u8af8\u8868\u8ad6<\/th><td>\u5fc5\u4fee<\/td><td>450\uff5e500\u6642\u9593<\/td><\/tr><tr><th>\u6240\u5f97\u7a0e\u6cd5<\/th><td>\u9078\u629e\u5fc5\u4fee<\/td><td>600\uff5e700\u6642\u9593<\/td><\/tr><tr><th>\u6cd5\u4eba\u7a0e\u6cd5<\/th><td>\u9078\u629e\u5fc5\u4fee<\/td><td>600\uff5e700\u6642\u9593<\/td><\/tr><tr><th>\u76f8\u7d9a\u7a0e\u6cd5<\/th><td>\u9078\u629e<\/td><td>450\uff5e500\u6642\u9593<\/td><\/tr><tr><th>\u6d88\u8cbb\u7a0e\u6cd5<\/th><td>\u9078\u629e<\/td><td>450\uff5e500\u6642\u9593<\/td><\/tr><tr><th>\u9152\u7a0e\u6cd5<\/th><td>\u9078\u629e<\/td><td>150\uff5e200\u6642\u9593<\/td><\/tr><tr><th>\u56fd\u7a0e\u5fb4\u53ce\u6cd5<\/th><td>\u9078\u629e<\/td><td>150\uff5e200\u6642\u9593<\/td><\/tr><tr><th>\u4f4f\u6c11\u7a0e<\/th><td>\u9078\u629e<\/td><td>150\uff5e200\u6642\u9593<\/td><\/tr><tr><th>\u4e8b\u696d\u7a0e<\/th><td>\u9078\u629e<\/td><td>150\uff5e200\u6642\u9593<\/td><\/tr><tr><th>\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/th><td>\u9078\u629e<\/td><td>150\uff5e200\u6642\u9593<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 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